@article{2017,title={A Study On Determining The Relationship Between Intellectual Capital And Financial Performance in Information Technology Sector},abstractNode={In recent years’ studies, there is a prevailing opinion that the huge difference between book value and market value of firms stems from intangible assets. There are lots of studies investigating the effect of intangible assets, that haven’t been accounted in financial statements properly due to difficulty of valuation and recognation, on firm value and firm’s financial performance. This study is conducted to investigate the effect of intellectual capital which is considered as an intangible asset on information technology sector firm’s financial performance. Information technology sector is prefered due to relatively smaller capital investments particularly tangible assets. For evaluating intellectual capital, VAICTM Value Added Intellectual Coefficient method is applied. As the indicator of firm’s financial performance, return on asset (ROA) and return on equity (ROE) are used.},author={İlkut Elif KANDİL GÖKER},year={2017},journal={Journal of Academic Value Studies (JAVStudies)}}